one identity manager accountability

Hello Guys,

I have question about one identity manager accountability. What exactly does this mean? I see this on the manager module. As far as I understand, it only shows the employees under itself. Can we add it manually here? A user was delegated and was immediately manually deleted from the delegation table. The relevant user is also visible in the screenshot I sent you. However, his manager is different. This creates problems for us in approval processes. Can anyone with knowledge help?